https://www.taxtmi.com/caselaws?id=767083 The AAR Tamil Nadu ruled that a solar power plant operator generating electricity for captive consumption through grid transfer to TANGEDCO is not eligible for input tax credit. The authority determined that electricity supply to TANGEDCO constitutes an exempt supply under GST, being classified as goods under HSN 27160000 with nil tax rate. Consequently, ITC on goods and services used exclusively for setting up, running, or maintaining the solar power plant is unavailable under Section 17(2) and 17(3) of CGST/TNGST Act, 2017. The ruling clarifies that grid-connected solar generation constitutes supply rather than captive consumption for GST purposes. en-us Thu, 06 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767083 The AAR Tamil Nadu ruled that a solar power plant operator generating electricity for captive consumption through grid transfer to TANGEDCO is not eligible for input tax credit. The authority determined that electricity supply to TANGEDCO constitutes an exempt supply under GST, being classified as goods under HSN 27160000 with nil tax rate. Consequently, ITC on goods and services used exclusively for setting up, running, or maintaining the solar power plant is unavailable under Section 17(2) and 17(3) of CGST/TNGST Act, 2017. The ruling clarifies that grid-connected solar generation constitutes supply rather than captive consumption for GST purposes. Case-Laws GST Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767083